Court Asked To Hear Tax Appeal

Press, Volume CI, Issue 29998, 6 December 1962, Page 18

Court Asked To Hear Tax Appeal

(New Zealand Press Association) AUCKLAND, December 5. Mr Justice Perry reserved judgment in a taxpayers’ application to have their objection to an assessment of income tax and Social Security charges heard in the Supreme Court instead of by a board of review.

The application was by Richard Allen Powell and Emily Harriett Powell, of Dargaville. Mr L. P. Leary, Q.C., who appeared for the objectors with Mr M. F. Chilwell, said that if the board of review decided a question of fact its decision was final even if erroneous. Mr Leary said he took the view ‘‘we should be entitled to have a case stated in a taxation matter taken before the Supreme Court rather than the board of review, for the reason that very much greater rights of complete ventilation of the matter are accorded by law to the Supreme Court."

Mr Leary said the amount of tax in dispute was £27,000. Mr J. W. Bain, for the Commissioner of Inland Revenue, said the chairman of the board as it was constituted at present was a former magistrate, and the two other members were public accountants, one of them a former public trustee. “Without looking at personalities, in my submission

this is an eminently suitable tribunal for dealing with tax matters, including the judgment of facts in relation to such matters.” he said. He added that objectors before the board of review did have a right of appeal on a question of law, not on fact But if a finding of fact were not supported by evidence, then there could be an appeal on a question of law against that finding.